• Management & Information Systems Review
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• v.35 no.1
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• pp.51-68
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• 2016

In this paper, we aim to analyze the effect of accounting policy change subsequent to the adoption of K-IFRS in Korea, whereby the firms are required to recognize impairment losses on goodwill on a periodic basis rather than to amortize over a specific period. As a principle-based accounting standard, the K-IFRS expands the scope of fair value measurement with a view to enhance the relevance and timeliness of accounting information. In the same vein, intangibles with indefinite useful life, of which goodwill is an example, are subject to regulatory impairment tests at least once a year. Related literature on the impact of mandatory change in goodwill policy document that impairment recognition is more likely to be practiced opportunistically, mainly because managers have a greater discretion to conduct the tests under K-IFRS. However, existing literature examined the frequency and/or magnitude of the goodwill impairment before versus after the K-IFRS adoption, failing to notice the impairment symptoms at individual firm level. Borrowing the definition of impairment symptoms suggested by Ramanna and Watts(2012), this study performs a series of tests to determine whether the goodwill impairment recognition achieves the goal of communicating timelier information under the K-IFRS regime. Using 947 firm-year observations from domestic companies listed in KRX and KOSDAQ markets from 2008 to 2011, we document overall delays in recognizing impairment losses on goodwill after the adoption of K-IFRS relative to prior period, based on logistic and OLS regression analyses. The results are qualitatively similar in robustness tests, which use alternative proxy for goodwill impairment symptom. Afore-mentioned results indicate that managers are likely to take advantage of the increased discretion to recognize the impairment losses on goodwill rather than to provide timelier information on impairment, inconsistent with the goal of regulatory authority, which is in line with the improvement of timeliness and relevance of accounting information in conjunction with the full implementation of K-IFRS. This study contributes to the extant literature on goodwill impairment from a methodological viewpoint. We believe that the method employed in this paper potentially diminishes the bias inherent in researches relying on ex post impairment recognition, by conducting tests based on ex ante impairment symptoms, which allows direct examination of the timeliness changes between before and after K-IFRS adoption.

• Journal of Korean Home Economics Education Association
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• v.33 no.2
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• pp.135-152
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• 2021

The purpose of this study was to examine the effectiveness of the curriculum implementation of 「Food Safety and Health」, a Home Economics elective course, for high school students. Accordingly, several units of the 「Food Safety and Health」curriculum were piloted in six high schools in Chungbuk, Gyeonggi, Daejeon, and Sejong, and 1,199 questionnaires collected from students who participated in the classes were analyzed. The results are as follows. The 「Food Safety and Health」class had a significant effect on improving the total score of 'food safety and health' knowledge of high school students and scores for sub-dimensional area. Compared to the pre-test, the overall rate of correct answers for the post-test has increased by 7.99%p, and schools that implemented the relevant unit class relatively more had higher improvement scores. In addition, the 「Food Safety and Health」class has positively changed the eating behavior of high school students, and had a significant effect on having a habit of eating a variety of foods evenly. High school students who participated in the 「Food Safety and Health」class evaluated their classes very positively (4.27 out of 5 points), and responded that the content of the class was interesting, easy to understand, and helpful for their diet in daily life. According to the responses to the open-ended questions, students responded that the class was helpful in acquiring food-related knowledge in their real lives, while there were so many limitations for experiencing lab class and group activities due to COVID 19. In preparation for the high school credit system, this study is meaningful that it has expanded the elective courses in home economics area, as well as the right to choose subjects for high school students.

• Journal of the Economic Geographical Society of Korea
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• v.14 no.3
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• pp.419-436
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• 2011

Korean farm villages are locked in vicious circle, as lots of their problems related to low income and hollow matters are geared and multiply. To get over those problems, various plans to develop Korean farm villages are being pushed ahead. In addition, since the early of 1990s, Korea has been projects to develop settlement zones and culture villages. It has been also preceeding with a comprehensive development project of farm villages and a new vitalizations project, etc. All of these projects aim to reorganize and expand life environments, industrial bases, and convenience and welfare facilities. The existing studies on a comprehensive project to develop farm villages have been focusing on evaluation indexes, problems, investment priorities, etc. But in fact, studies on a comprehensive development project of farm villages are not thoroughgoing enough in aspects of residents' attitude and their recognition on the influence on tourist development. Thus, this study aims to present strategic schemes to allow residents to actively participate in a stage of promoting a comprehensive development project of farm villages, a stage of making the plan, and a stage of the implementation. For this, this study analyzes a comprehensive development project of farm villages and attempts to figure out which influence the tourist development in farm villages has on residents' attitude and recognition resulting from changes in economic, social cultural, and environmental aspects. Especially, this study previously examines what influential factors there exists are and what influences the development of farm villages has on residents. Based on the results from the above analysis, schemes to enable residents to actively a comprehensive development project of farm villages are presented as follows. First, it is necessary to raise our recognition on tourism and tourism development of farm villages. If the main theme of a comprehensive development project of farm villages intends farm village development, it is required to educate residents and let them clearly raise their recognition on tourism, and the effect of the project is guaranteed. Second, it is highly required to make a plan so that we can feel economic effects of revenues through project promotion and positive effects including the expansion of infrastructures and welfare facilities, etc. Third, it is necessary to bring into relief the positive recognition and attitude of a comprehensive development project of farm villages. As for the negative recognition and attitude, it is very important to change negative residents' recognition to the positive direction and to allow them to participate in and to take an interest in the project, so that the project can be effectively promoted.

• Journal of Korea Port Economic Association
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• v.32 no.4
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• pp.149-163
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• 2016

Seafarers are an essential resource in maritime industries, which provide navigation skills, vessel maneuvering skills and fishing skills in the fishery industry. They also work as a driving force in pilotage, port operation, vessel traffic service, and marine safety. Other areas in maritime services, which rely on seafarer include safety management of ships, supervisory activities, and maritime accident assessment. In these ways, Korean seafarers have contributed to the growth of Korean economy. However, there have been issues of high separation rate, shortage of supply, multi-nationality, multiplicity of culture caused by employment of foreign seafarers, and aging. The present paper finds that maritime officers and fishery officers demonstrate differences in the statistics of on-board job taking and separation: the separation rate of fishery officers is higher than that of maritime officers. The existing data and statistics by the Korea Seafarer's Welfare & Employment Center could be improved by changing its structure from time series to panel data. The Korea Seafarer's Welfare & Employment Center is the ideal institution for collecting the panel data, as it has already accumulated and published relevant statistics regarding seafarer. The basic design method of the panel data is to adopt and improve it by including the information on ratings of maritime and fishery industries, ranks in a ship, personal information, family life, and career goal. Panel data are useful in short- and long-term forecasts of supply of Korean seafarers; demand evaluation of education, training, and reeducation of the seafarers; demographical dynamic analysis on Korean seafarers; inducement policy of long-term on board job taking in harmony with man-power demands in marine industries such as pilotage service; implementation of job attractiveness policy on Korean seafarers; and employment stabilization of Korean seafarers.

• Korean Chemical Engineering Research
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• v.60 no.3
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• pp.334-346
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• 2022

There is a lack of knowledge and information on the understanding and application of the Process Safety Management (PSM) system, recognized as a major cause of industrial accidents in small-and medium-sized workplaces. Hence, it is necessary to prepare a protocol to secure the practical and continuous levels of implementation for PSM and eliminate human errors through tracking management. However, insufficient research has been conducted on this. Therefore, this study investigated and analyzed the various violations in the administrative measures, based on the regulations announced by the Ministry of Employment and Labor, in approximately 200 small-and medium-sized PSM workplaces with fewer than 300 employees across in korea. This study intended to contribute to the prevention of major industrial accidents by developing a facility maintenance web program that removed human errors in small-and medium-sized workplaces. The major results are summarized as follows. First, It accessed the web via a QR code on a smart device to check the equipment's specification search function, cause of failure, and photos for the convenience of accessing the program, which made it possible to make requests for the it inspection and maintenance in real time. Second, it linked the identification of the targets to be changed, risk assessment, worker training, and pre-operation inspection with the program, which allowed the administrator to track all the procedures from start to finish. Third, it made it possible to predict the life of the equipment and verify its reliability based on the data accumulated through the registration of the pictures for improvements, repairs, time required, cost, etc. after the work was completed. It is suggested that these research results will be helpful in the practical and systematic operation of small-and medium-sized PSM workplaces. In addition, it can be utilized in a useful manner for the development and dissemination of a facility maintenance web program when establishing future smart factories in small-and medium-sized PSM workplaces under the direction of the government.

• Journal of Science Education
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• v.46 no.1
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• pp.93-108
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• 2022

The purpose of this study is to develop a STEAM program that can be used in the high school credit system to be fully implemented in 2025, and to examine its validity and effectiveness. The STEAM program analyzed the 2015 revised curriculum centering on science, technology, and engineering through the 2015 revised curriculum analysis, and then selected the five latest issues: hydrogen fuel, climate crisis, data science, appropriate technology, and barista. In accordance with this self-developed program development format (frame), it was developed for seven months through a process of group deliberation. The draft of the STEAM program for 29 sessions of five types, developed to indirectly experience the career path and occupation of high school students, was verified through consultation with 2 STEAM education experts. It was applied at five different high schools for a pilot implementation. As a result of the pilot application, it was confirmed that the students' STEAM attitude significantly improved in the post-test than the pre-test, and the students' high satisfaction with the program was confirmed. In addition, through an interview with the pilot application teacher, it was positively evaluated that 'the content and level of the program are suitable and through experience solving real-life problems, you can apply the content knowledge of related subjects and have an opportunity to experience careers.' Based on the results of the pilot application, the high school credit system STEAM program for students and teachers was finally completed in 29 lessons of five types. Through this study, the development and operation of the next-generation STEAM program that can be applied in the high school credit system should be actively developed, and a plan to improve teachers' professionalism so that the high school credit system can be established and operated properly for blended classes triggered by COVID-19. The necessity of design was suggested. This study is expected to be used as basic data for the development and operation of STEAM programs in the high school credit system, which will be fully implemented in 2025.

• Journal of the Korean Institute of Landscape Architecture
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• v.38 no.1
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• pp.25-38
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• 2010

This study aims to, first, classify the approach system of utilizing national and local amenities into three groups: evaluation of the level of the amenity, evaluation of the value of amenity resources, and utilization of amenity resources. Secondly, the study aims to derive an evaluation index which is required according to the approach system. As for a strategy of utilizing amenities, the self-diagnosis based on the evaluation of the level of local amenities is required. In this study, three sectors, ten items and 43 detailed items have been derived though specialists, FGIs(Focus Group Interview), and the cases within and outside of the country. In the survey with specialists, a unit-space key index which can be used in accordance with the unit-space characteristics(such as urban and rural area, fishing villages, mountain villages, and littoral areas), environmental area, important index and optional index have been derived. As for the evaluation index which is needed for the development of typical local amenities resources, 14 detailed evaluation indexes from three sectors have been derived. These have been classified again into six key indexes, six important indexes and two optional indexes. In the evaluation index of amenity resources, natural and environmental value-such as ecological value of preservation, uniqueness of aesthetic landscape and ecological value of restoration-historic and cultural value of preservation and individuality of the resources, and aesthetic and cultural values are derived as being important. As for utilization of amenity resources, 15 items from three sectors-such as reservation, restoration, intentional use, and industrial use-have been derived. Also, through a survey with specialists, key indexes and important indexes were derived by unit-space. As a result, in urban areas, seven items-including creative development of space, aesthetic landscape control and development of cultural contents-have been derived as key indexes; in rural areas, mountain villages, fishing villages and littoral areas, eight items-including brand of region, brand of the products, and brand of tourism resources-have been derived. In environmental areas, six items-including reservation of natural resources, historic and cultural heritage, and restoration of ecosystem-have been derived. Indexes derived from this study can be utilized in order to establish a strategy for amenity plans and an implementation strategy, but can be readjusted, allowing for various regional characteristics. It is, thus, advisable that local governments selectively utilize indexes according to regional characteristics or newly develop them for the maximum utilization of regional amenities.

• Journal of Korean Home Economics Education Association
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• v.35 no.2
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• pp.145-161
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• 2023

The purpose of this study is to develop a content system for the home economics curriculum that integrates Education for Sustainable Development(ESD) and provides basic material for ESD implementation in schools. In view of this, the content elements of the revised home economics curriculum for 2022 were analyzed, and a content system for the home economics curriculum, linked to ESD, was proposed based on the implications drawn from the analysis. The results are as follows. First, the three components of competencies, namely knowledge, values, and skills, were organized equally as a whole. However, the association between the content elements and key competencies in sustainability was found to be insufficient. Consequently, it is proposed that key competencies in sustainability should be cultivated integrally. Second, no content element was identified that can promote social participation. Therefore, it is proposed that solutions should be dealt with at the level of social participation. Third, the connection with Sustainable Development Goals(SDGs) was observed in only six of the 28 content elements. Wherever relevant, it is proposed to incorporate key issues related to SDGs. Fourth, the analysis confirmed that only the environmental dimension of sustainable development was considered. Therefore, it is proposed to pursue coexistence based on temporal and spatial relationship and consider the dimensions of environment, society, and economy in an integrated manner.

• Korean Journal of Agricultural and Forest Meteorology
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• v.15 no.2
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• pp.76-84
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• 2013

An adequate downscaling of the official forecasts of Korea Meteorological Administration (KMA) is a prerequisite to improving the value and utility of agrometeorological information in rural areas, where complex terrain and small farms constitute major features of the landscape. In this study, we suggest a simple correction scheme for scaling down the KMA temperature forecasts from mesoscale (5 km by 5 km) to the local scale (30 m by 30 m) across a rural catchment, especially under temperature inversion conditions. The study area is a rural catchment of $50km^2$ area with complex terrain and located on a southern slope of Mountain Jiri National Park. Temperature forecasts for 0600 LST on 62 days with temperature inversion were selected from the fall 2011-spring 2012 KMA data archive. A geospatial correction scheme which can simulate both cold air drainage and the so-called 'thermal belt' was used to derive the site-specific temperature deviation across the study area at a 30 m by 30 m resolution from the original 5 km by 5 km forecast grids. The observed temperature data at 12 validation sites within the study area showed a substantial reduction in forecast error: from ${\pm}2^{\circ}C$ to ${\pm}1^{\circ}C$ in the mean error range and from $1.9^{\circ}C$ to $1.6^{\circ}C$ in the root mean square error. Improvement was most remarkable at low lying locations showing frequent cold pooling events. Temperature prediction error was less than $2^{\circ}C$ for more than 80% of the observed inversion cases and less than $1^{\circ}C$ for half of the cases. Temperature forecasts corrected by this scheme may accelerate implementation of the freeze and frost early warning service for major fruits growing regions in Korea.

• Journal of Internet Computing and Services
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• v.5 no.5
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• pp.1-15
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• 2004

In this paper, we explain the design and implementation of GWB(Gene WorkBench), which is a web-based, integrated system for efficiently managing and analyzing genomic sequences, Most existing software systems handling genomic sequences rarely provide both managing facilities and analyzing facilities. The analysis programs also tend to be unit programs that include just single or some part of the required functions. Moreover, these programs are widely distributed over Internet and require different execution environments. As lots of manual and conversion works are required for using these programs together, many life science researchers suffer great inconveniences. in order to overcome the problems of existing systems and provide a more convenient one for helping genomic researches in effective ways, this paper integrates both managing facilities and analyzing facilities into a single system called GWB. Most important issues regarding the design of GWB are how to integrate many different analysis programs into a single software system, and how to provide data or databases of different formats required to run these programs. In order to address these issues, GWB integrates different analysis programs byusing common input/output interfaces called wrappers, suggests a common format of genomic sequence data, organizes local databases consisting of a relational database and an indexed sequential file, and provides facilities for converting data among several well-known different formats and exporting local databases into XML files.